DREAMLINE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DREAMLINE
Largest movements
- Current investments -€90,000
no longer reported in 2025 (was €90,000)
- Cash +€33,215
up €33,215 (+64.9%), from €51,151 to €84,366
mainly Current investments (+€90,000) and Depreciation (+€21,905)
- Tangible fixed assets +€23,191
up €23,191 (+38.7%), from €59,926 to €83,117
of which Plant, machinery and equipment: +€23,455
- Receivables within one year +€17,448
up €17,448 (+175.5%), from €9,941 to €27,390
of which Other amounts receivable: +€20,340
- Receivables after one year -€13,217
no longer reported in 2025 (was €13,217)
- Tax, wage and social debts -€21,480
down €21,480 (-54.5%), from €39,400 to €17,920
of which Taxes: -€22,487
- Profit (loss) carried forward -€9,650
down €9,650 (-7.8%), from €123,186 to €113,536
- Debts after one year -€7,889
down €7,889 (-56.3%), from €14,014 to €6,125
- Trade debts +€7,793
up €7,793 (+38.5%), from €20,246 to €28,039
- Gross operating margin -€77,700
down €77,700 (-43.1%), from €180,465 to €102,765
- Taxes -€20,557
no longer reported in 2025 (was €20,557)
- Staff costs +€5,804
up €5,804 (+7.0%), from €83,119 to €88,923
- Depreciation +€4,022
up €4,022 (+22.5%), from €17,883 to €21,905
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €271,789 | €240,869 | -€30,920 | -11.4% |
| Fixed assets | 21/28 | €95,959 | €114,450 | +€18,491 | +19.3% |
| Intangible fixed assets | 21 | €36,033 | €31,333 | -€4,700 | -13.0% |
| Tangible fixed assets | 22/27 | €59,926 | €83,117 | +€23,191 | +38.7% |
| Plant, machinery and equipment | 23 | €56,004 | €79,458 | +€23,455 | +41.9% |
| Furniture and vehicles | 24 | €3,922 | €3,659 | -€263 | -6.7% |
| Current assets | 29/58 | €175,830 | €126,419 | -€49,411 | -28.1% |
| Amounts receivable after more than one year | 29 | €13,217 | - | -€13,217 | |
| Other amounts receivable | 291 | €13,217 | - | -€13,217 | |
| Stocks and contracts in progress | 3 | €10,762 | €13,623 | +€2,861 | +26.6% |
| Stocks | 30/36 | €10,762 | €13,623 | +€2,861 | +26.6% |
| Amounts receivable within one year | 40/41 | €9,941 | €27,390 | +€17,448 | +175.5% |
| Trade receivables | 40 | €9,474 | €6,581 | -€2,892 | -30.5% |
| Other amounts receivable | 41 | €468 | €20,808 | +€20,340 | +4347.4% |
| Current investments | 50/53 | €90,000 | - | -€90,000 | |
| Cash at bank and in hand | 54/58 | €51,151 | €84,366 | +€33,215 | +64.9% |
| Deferred charges and accrued income | 490/1 | €759 | €1,040 | +€281 | +37.1% |
| Total equity and liabilities | 10/49 | €271,789 | €240,869 | -€30,920 | -11.4% |
| Equity | 10/15 | €190,546 | €180,896 | -€9,650 | -5.1% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €60,860 | €60,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €59,000 | €59,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,186 | €113,536 | -€9,650 | -7.8% |
| Amounts payable | 17/49 | €81,243 | €59,973 | -€21,270 | -26.2% |
| Amounts payable after more than one year | 17 | €14,014 | €6,125 | -€7,889 | -56.3% |
| Financial debts | 170/4 | €14,014 | €6,125 | -€7,889 | -56.3% |
| Amounts payable within one year | 42/48 | €67,228 | €53,848 | -€13,381 | -19.9% |
| Current portion of amounts payable after more than one year | 42 | €7,583 | €7,889 | +€306 | +4.0% |
| Trade debts | 44 | €20,246 | €28,039 | +€7,793 | +38.5% |
| Suppliers | 440/4 | €20,246 | €28,039 | +€7,793 | +38.5% |
| Taxes, remuneration and social security | 45 | €39,400 | €17,920 | -€21,480 | -54.5% |
| Taxes | 450/3 | €24,122 | €1,635 | -€22,487 | -93.2% |
| Remuneration and social security | 454/9 | €15,278 | €16,285 | +€1,007 | +6.6% |
| Remuneration, social security and pensions | 62 | €83,119 | €88,923 | +€5,804 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,883 | €21,905 | +€4,022 | +22.5% |
| Other operating charges | 640/8 | €461 | €400 | -€61 | -13.3% |
| Gross operating margin | 9900 | €180,465 | €102,765 | -€77,700 | -43.1% |
| Operating profit (loss) | 9901 | €79,002 | -€8,463 | -€87,465 | |
| Financial income | 75/76B | €65 | €608 | +€543 | +833.8% |
| Recurring financial income | 75 | €65 | €608 | +€543 | +833.8% |
| Financial charges | 65/66B | €1,888 | €1,795 | -€93 | -4.9% |
| Recurring financial charges | 65 | €1,888 | €1,795 | -€93 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €77,179 | -€9,650 | -€86,829 | |
| Income taxes | 67/77 | €20,557 | - | -€20,557 | |
| Profit (loss) for the period | 9904 | €56,622 | -€9,650 | -€66,272 | |
| Profit (loss) for the period to be appropriated | 9905 | €56,622 | -€9,650 | -€66,272 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.